Swedish VAT registration

What are the Swedish VAT registration thresholds?

For foreign businesses trading in Sweden that are VAT/GST/Tax registered in their home state, the VAT registration threshold is nil.

For EU VAT-registered companies selling goods over the internet to consumers in Sweden (distance selling), the VAT registration threshold is SEK 320,000 (approximately EUR34,000) per annum.

Is a Swedish fiscal representative or agent required?

In accordance with the EU VAT Directives, a local Swedish fiscal representative or agent is not required by a company resident in another EU member state. However, a fiscal representative, who is jointly liable for the Swedish VAT, is required for non-EU companies.

What information is required to get a Swedish VAT number and registration?

The Swedish tax office will require the appropriate forms to be completed and submitted with the following documentation:

  • A certificate of incorporation
  • A copy of the passport (for sole traders only)
  • A power of attorney for the fiscal representative (if applicable)

Non-established businesses must complete form SKV4632 which can be downloaded from the Swedish tax office website at www.skatteverket.se.

 Where are Swedish VAT registrations submitted?

Foreign companies registering for a Swedish VAT number must submit their signed application (original copy) to the international tax offices of the Swedish Tax Agency in Malmo or Stockholm. The Malmo office handles registrations from businesses based in the following countries:

  • Albania
  • Austria
  • Bosnia-Herzegovina
  • Bulgaria
  • Croatia
  • Czech Republic
  • Denmark
  • The Faeroe Islands
  • France
  • Germany
  • Greece
  • Greenland
  • Hungary
  • Iceland
  • Italy
  • Macedonia
  • Montenegro
  • Poland
  • Portugal
  • Romania
  • Serbia
  • Slovakia
  • Slovenia
  • Spain
  • Turkey

All other countries are handled by the Stockholm foreign tax office.

Businesses that are required to register must do so before they start trading.

There are no penalties for a delayed Swedish VAT registration. However, failure to register can lead to penalties associated with failure to submit VAT returns, delayed VAT returns and late or non-payment VAT.

What is the format of a Swedish VAT number?

Once the Swedish VAT registration has been given, which usually takes three to four weeks, a unique Swedish VAT number is allocated to the company. All EU member states have a fixed format for their VAT numbers. In Sweden the format consists of the prefix SE followed by 12 digits e.g. SE123456789123

Swedish Number Format

Country Code SE
Format 123456789012
Characters 12 characters

What next?

Once a business has its VAT number, it is free to commence trading, and charging Swedish VAT. It must comply with the Swedish VAT compliance rules, and file regular returns (see Swedish VAT Returns briefing).

Latest Swedish news

Sweden cuts e-book VAT to 6% Jul 2019

February 26, 2019

Sweden has joined the growing group of EU countries which is cutting its VAT rates on electronic books. The e-books, online publications and newspapers will be recategorized from the 25% standard VAT rate to the reduced rate of 6%. This will be implemented 1 July 2019.

EU VAT and tax veto review

January 25, 2019

The European Commission (EC) has proposed switching from unanimous to majority voting on EU VAT and other tax policies.  The aim is to progress fiscal reforms which face immovable opposition from just a limited number of member states. 

EU implements VAT generalised reverse charge

January 09, 2019

The EU VAT Directive has been updated from 1 January 2019 to introduce a voluntary generalised reverse charge measure on domestic transactions in member states.